Kari, Seppo; Hietala; Harri - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2006
This paper analyses the effects of the recent Finnish income tax reform on the behaviour of a closely held corporation (CHC) and its owners. The main elements of the reform are cuts in corporate and capital income tax rates and the replacement of the current full imputation system by a partial...